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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Al-Qardh Jurnal Ilmiah Ekonomi Islam KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman MABIS: Manajemen dan Bisnis At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman El-Barka: Journal of Islamic Economics and Business International Journal of Economics, Business and Accounting Research (IJEBAR) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AL-ARBAH: Journal of Islamic Finance and Banking Al-Mashrof: Islamic Banking and Finance Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Relevance: Journal of Management and Business Journal Of Islamic Social Finance Management Islamic Economics Methodology Jurnal Magister Ekonomi Syariah Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Profetik Jurnal Ekonomi Syariah ZISWAF: Jurnal Zakat dan Wakaf
Utari Evy Cahyani
Universitas Islam Negeri Syeh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Islamic Social Reporting and Financial Distress In List of Sharia Securities Cahyani, Utari Evy; Ardiansyah, Misnen; Sunaryati, Sunaryati
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7756

Abstract

The number of sharia-approved companies in the Indonesia Stock Exchange is growing rapidly. It is important to see how the social performance of these companies, using Islamic Social Reporting Index (ISR Index). Financial Distress as an early sign of a company’s failure is also important to study. This study examines the relation between ISR Index and financial distress in list of sharia securities. The control variables apply in this research are SIZE, ROA, CR, WCTR, DER, and RETA. By using a sample of 129 companies from financial statements and annual reports (2014-2018), three models were built with the Modified Altmans Z-Score, Ohlson O-Score and Zmijewski Zm-Score as a proxy of financial distress. Based on ISR index calculation, the theme of products and services has the highest disclosure score. The lowest disclosure score is corporate governance theme. Panel data regression results show that ISR Index affects financial distress in the Modified Altman’s model. It means the higher the ISR index value, the greater the likelihood of companies run into financial distress. Whereas in Ohlson’s and Zmijewski’s model, ISR Index has no effect on financial distress.
Determinant of Behavioral Intention to Use Digital Zakat Payment: The Moderating Role of Knowledge of Zakat Cahyani, Utari Evy; Sari, Dia Purnama; Afandi, Ahmad
ZISWAF Vol 9, No 1 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v9i1.13330

Abstract

The potential for zakat in Indonesia is increasing over time. However, the value of the increase in zakat receipts is not proportional to the potential of zakat. Research on zakat behavior using digital platforms is important considering the lack of realization of zakat collection compared to the existing potential. This study develops the UTAUT model by adding knowledge of zakat as a moderated variable. A quantitative approach is used in this research. The number of respondents in this study was 200 who were obtained through convenience sampling based on questionnaires distributed online. Data analysis was performed using partial least square-structural equation modeling (PLS-SEM). The results showed that performance expectancy, social influence, and facilitating conditions had a positive effect on behavioral intention to use digital zakat payment. Meanwhile, the moderating effect shows that knowledge of zakat moderates the relationship between performance expectancy and behavioral intention. These results have implications for the need to increase the effectiveness of digital zakat payments, have influencers who educate about zakat payments using digital, and increase the choice of zakat management institutions that accommodate digital payments so that the intention of muzakki to pay zakat using digital payments is increasing. The moderating effect implies that for muzakki who have higher knowledge of zakat, the level of trust and effectiveness of digital payments can increase the desire to pay zakat through digital payments.
Co-Authors Abdul Nasser Hasibuan Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Aisa Manilet Ali Isro’ Harahap Arbanur Rasyid Aviva, Itsla Yunisva Batubara, Randi Hadamean Dani, Nia Rahma Daulay, Nurfia Sintia Dia Purnama Sari Dia Purnama Sari Hanafi, Syafiq Mahmadah Harahap , Darwis Harahap, Choirunnisa Tri Ana Harahap, Darwis Harahap, Rocky Ardiansyah Habibi Hayati, Syarifah Heriansyah Panjaitan Ibrahim Siregar Itsla Yunisva Aviva Itsla Yunisva Aviva Lubis, Rizki Mulia Lusi Yanti, Fitri Yani Maarif, muhammad Ariful Misnen Ardiansyah Misnen Ardiansyah, Misnen Muhammad, Samsuddin Nasution, Fitri Yani Lusi Yanti Nurya Ningsih, Ratna Pasaribu, Mahmud Rambe, Sarwedi Rizal Ma'ruf Amidy Siregar Rodame Monitorir Napitupulu Rukiah Rukiah Lubis Sari, Dia Purnama Sikumbang, Purnama Raya Siregar, Fatahuddin Aziz Siregar, Rizal Ma'ruf Amidy Siregar, Rizal Ma’ruf Amidy Siswanto Masruri Sunaryati Sunaryati Try Mahendra Siregar Zaidi, Nurul Ain Binti Zulaika Matondang